Input tax credit for inputs and capital goods sent to job workers, deemed supplied if not returned within prescribed periods. The principal may claim input tax credit on inputs and capital goods sent for job work, including when dispatched directly to the job worker, subject to prescribed conditions. Inputs not returned or not supplied from the job worker's place in the prescribed manner within one year (counted from job-worker receipt if sent directly) are deemed supplied by the principal on the date of dispatch. Capital goods not returned within three years (with the same direct-dispatch counting rule) are similarly deemed supplied. Deemed-supply rules exclude moulds and dies, jigs and fixtures, and tools.